AIKONA: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
AIKONA
Largest movements
- Cash +€40,975
up €40,975 (+121.4%), from €33,751 to €74,727
mainly Net result for the year (+€26,289) and Receivables within one year (+€7,565)
- Receivables within one year -€7,565
down €7,565 (-28.7%), from €26,350 to €18,785
- Tangible fixed assets +€1,703
new in 2025: €1,703
- Reserves +€26,289
up €26,289 (+83.5%), from €31,498 to €57,787
- Tax, wage and social debts +€6,148
up €6,148 (+29.9%), from €20,552 to €26,700
of which Taxes: +€6,148
- Accrued charges and deferred income +€2,240
up €2,240 (+1400.0%), from €160 to €2,400
- Gross operating margin -€5,384
down €5,384 (-13.6%), from €39,638 to €34,254
- Taxes -€639
down €639 (-7.9%), from €8,117 to €7,478
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,101 | €95,215 | +€35,113 | +58.4% |
| Fixed assets | 21/28 | - | €1,703 | +€1,703 | |
| Tangible fixed assets | 22/27 | - | €1,703 | +€1,703 | |
| Plant, machinery and equipment | 23 | - | €1,703 | +€1,703 | |
| Current assets | 29/58 | €60,101 | €93,512 | +€33,410 | +55.6% |
| Amounts receivable within one year | 40/41 | €26,350 | €18,785 | -€7,565 | -28.7% |
| Trade receivables | 40 | €26,350 | €18,785 | -€7,565 | -28.7% |
| Cash at bank and in hand | 54/58 | €33,751 | €74,727 | +€40,975 | +121.4% |
| Total equity and liabilities | 10/49 | €60,101 | €95,215 | +€35,113 | +58.4% |
| Equity | 10/15 | €31,598 | €57,887 | +€26,289 | +83.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €31,498 | €57,787 | +€26,289 | +83.5% |
| Distributable reserves | 133 | €31,498 | €57,787 | +€26,289 | +83.5% |
| Amounts payable | 17/49 | €28,504 | €37,328 | +€8,824 | +31.0% |
| Amounts payable within one year | 42/48 | €28,344 | €34,928 | +€6,584 | +23.2% |
| Trade debts | 44 | €341 | €777 | +€436 | +127.9% |
| Suppliers | 440/4 | €341 | €777 | +€436 | +127.9% |
| Taxes, remuneration and social security | 45 | €20,552 | €26,700 | +€6,148 | +29.9% |
| Taxes | 450/3 | €18,190 | €24,338 | +€6,148 | +33.8% |
| Remuneration and social security | 454/9 | €2,362 | €2,362 | = | 0.0% |
| Other amounts payable | 47/48 | €7,451 | €7,451 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €160 | €2,400 | +€2,240 | +1400.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €172 | +€172 | |
| Other operating charges | 640/8 | - | €171 | +€171 | |
| Gross operating margin | 9900 | €39,638 | €34,254 | -€5,384 | -13.6% |
| Operating profit (loss) | 9901 | €39,638 | €33,912 | -€5,726 | -14.4% |
| Financial charges | 65/66B | €24 | €144 | +€121 | +513.9% |
| Recurring financial charges | 65 | €24 | €144 | +€121 | +513.9% |
| Profit (loss) for the period before taxes | 9903 | €39,615 | €33,768 | -€5,847 | -14.8% |
| Income taxes | 67/77 | €8,117 | €7,478 | -€639 | -7.9% |
| Profit (loss) for the period | 9904 | €31,498 | €26,289 | -€5,208 | -16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,498 | €26,289 | -€5,208 | -16.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.